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2016 (2) TMI 1037 - CESTAT CHANDIGARHRefund claim - rejection on the ground that reversal of Cenvat credit was in the course of semi-finished goods lost in fire was in order - Held that: - the inputs on which Cenvat credit was availed by the appellant were used in manufacture of final goods. Therefore, the Cenvat credit cannot be denied to the appellant, moreover, the work in progress lost in fire. Therefore, appellant is not entitled for claim of remission of duty but the appellant cannot be asked to reverse Cenvat credit. It is a fact on record that the appellant has not written off the value of semi-finished goods/work in progress. In that circumstance, Rule 3(5B) of the CCR, 2004 is not applicable in this case - appeal allowed - decided in favor of appellant.
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